While the lack of publicly available literatures examining the applications of managerial accounting information in service organizations, this study uses the international tourist hotel as an example to determine the relationship between managerial accounting information, the organization, strategies and business performance. Multi-national comparison is another important issue of this paper. As background the paper cited a popular text by Horngren and Sundem (1999), which delineated three types of managerial accounting information: scorekeeping, attention directing, and problem solving. The purposes of the study present as follows: 1.Have an outlook of managerial accounting information exercising in international tourist hotels in the Netherlands and Taiwan. 2.To analyze the effects of organization characteristics and strategies on managerial accounting information and business performance. 3.Through multi-national case comparison, both countries could see the differences of managerial accounting information exercising between each other and the reasons behind. Both countries can use them as a reference for future operating improvement. This study interviewed four international tourist hotels in the Netherlands and Taiwan. To minimize the interference from international chain hotels on decision makings, the target of case research hotels were all focused on independent operated, belonged to the range of 4 to 5 stars. The results of these case studies suggest: 1.Due to the differences of multi-national environment and accounting regulations, the international tourist hotels in the Netherlands and Taiwan exercise different degrees of managerial accounting information. 2.The result partly proved that international tourist hotels need sufficient managerial accounting information to cooperate with Cost Leadership Strategy. 3.The hotels emphasizing corperate governance attach more importance to managerial accounting information. Besides, the accounting sections within these companies are usually more professional operated. 4.The hotels in the Netherlands which follow Differentiation Strategy need abundant accounting information to support decision makings; while those hotels in Taiwan usually rely on the rich experiences of top managers to make decisions. There is no significant relationship between managerial accounting information and Differentiation Strategy in Taiwanese hotels. 5.In the Netherlands, relevant relationship was observed between managerial accounting information and business performance; whereas there is no direct conclusion for Taiwanese hotels.

Information systems and technology strategy has been discussed by many researchers and authors over last three decades. The concepts of business alignment, competitive advantage, value generation etc. have been elaborated and still similar discussions continue. While the advances in IS/IT strategy formulation were being made, the businesses were changing their operating models. More specifically they became global businesses active in multiple geographies at the same time. This research aims to provide deeper understanding of IT developments in global organizations as manifested in the changing social and political environment of the organization and the reciprocal effect of social and political changes on IT strategies. Further it aims to investigate whether the relevant theories and concepts can be integrated to develop a new model that can incorporate the socio-political aspects into IS/IT strategy formulation. To achieve this objective the literature survey was conducted to explore available published papers in the sphere of IS/IT strategy formulation. Considering that the applicability of information systems and technology falls into the sphere of social sciences, the research design focused on the qualitative approach. The primary method of data collection was through semi-structured interviews with IT managers. This was complemented by interviews with business managers and consultants. Further the experiences of the researcher in the earlier role of practitioner were taken into account. Using grounded theory approach the information collected through interviews, own experiences and the data gathered from literature survey were used to develop a new model of IT strategy formulation. The model addresses the context part of IT strategy formulation process. This model development is aimed to counter and account for the political and social aspects of strategy development and deployment in global corporations characterised by diversity of cultures, attitudes and behaviours.

Corporate social responsibility (CSR) has a high priority in companies’ business agendas today. Extensive research has been done in the field for nearly 50 years, although it still remains a complexity. Despite this research, no generalised CSR strategy has been established for companies to follow. The aim of this thesis is to investigate the question, how is CSR being implemented in a company’s overall strategy in emerging markets? A second aim, is to explore whether or not a trigger is needed in order for a company to implement CSR into its overall strategy within emerging markets. This research is built up around a particular theoretical framework, which is composed of key factors of CSR strategy and stages of CSR implementation (see illustration p. 25). An exploratory research design with a qualitative research method was chosen with the purpose of exploring the similar patterns between companies. Four Swedish multinational companies (MNEs) were selected and data was collected from sex respondents. The results showed that companies were aware of the opportunities to have CSR integrated in their business. However the type of CSR initiative differed between the companies. Nevertheless, the results indicate that there is a correlation between to what extent the companies have integrated CSR, and the level of a company’s awareness of CSR. CSR initiatives could be either interpreted as passive CSR engagement or active CSR engagement. These different CSR initiatives could be interpreted as levels of corporate willingness towards CSR where the companies CSR engagement was either to gain reputation or to gain sustainability. This dissertation contributes to leading the research forward in the field of CSR and sustainable business, due to the fact that the consolidative model along with other theories chosen show conformed patterns to the empirical study, thus further research is suggested. Sida’s label for developing countries presented in 2004, defines emerging markets as a developing country which is identified as a country where the income BNI/capita is below $3 256-$10 065.

<p>The primary objective of this study was to gain an understanding of the impact of psychological empowerment and job satisfaction on organizational commitment amongst employees in a multi-national organization. For the purpose of this study a quantitative, non-probability convenience sampling design was used to assess the three variables. The sample consisted of (N = 120) permanent employees were employed in the following departments namely: Administration, Engineering, Production, Quality and Commercial.</p>

Organizations in South Africa as in the rest of the world are under tremendous pressure to improve their performance and increase their competitiveness in the continuously changing world of work. Psychological empowerment, job satisfaction and organizational commitment are important concepts to consider when dealing with the changes in the world of work. Psychological empowerment refers to the experience of empowerment among employees. Empowerment heightens employees’ sense of personal control and motivates them to engage in work which in turn results in positive managerial and organizational outcomes (Conger & Kanungo, 1988;Quinn & Spreitzer, 1997; Siegall & Gardner, 2000). Job satisfaction and organizational commitment have both shown to be important outcomes of psychological empowerment.The primary objective of this study was to gain an understanding of the impact of psychological empowerment and job satisfaction on organizational commitment amongst employees in a multi-national organization. For the purpose of this study a quantitative, non-probability convenience sampling design was used to assess the three variables. The sample consisted of (N = 120) permanent employees were employed in the following departments namely: Administration, Engineering,Production, Quality and Commercial.A biographical questionnaire, The Measuring Empowerment Questionnaire (MEQ),Job Descriptive Index (JDI) and the Organizational Commitment Questionnaire(OCQ) were administered to gather data. The MEQ consists of 12 statements and measures psychological empowerment on four cognitions namely; meaning, impact, self-determination and competence. The JDI measures job satisfaction on five job facets namely, pay, promotions, supervision, co-workers and the work itself. The OCQ measures organizational commitment and consists of 15 statements. Each statement attempts to extract the employee’s feelings towards organizational policies, goals and values, their willingness go the extra mile, and whether they are proud to be associated with the organization. Descriptive and inferential statistics were used to analyse the data.The Product Moment Correlations Coefficient was computed to determine the extent to which the variable investigated is related to each other. The ANOVA was used to determine whether there are differences in psychological empowerment based on biographical characteristics and also to assess differences amongst the variable. The T-test was utilized to assess whether there is a difference based on gender. For the biographical information namely gender, race and tenure results indicate significant statistical differences in organizational commitment. A statistically significant relationship was also found between psychological empowerment and organizational commitment. However, the strongest relationship was found between job satisfaction and organizational commitment. Furthermore results, indicate that employees at the multi-national organization are relatively satisfied with the nature of the work that they perform, with the supervision that they receive, as well as with their co-workers. Opportunities for promotion and compensation appeared to be however, the main sources of dissatisfaction. With regards to organizational commitment employees express below average belief in the organization’s goals and values, willingness to exert extra effort on behalf of the organization and desire to maintain membership of the organization.With the exception of gender, the relationship between race and tenure with job satisfaction was found to be significant. With the exception of race, the relationship between gender and tenure with psychological empowerment was found to be significant.Results indicated a significant and direct relationship between psychological empowerment and job satisfaction.A limitation of this research is that the sampling composition and research design prevent the results to this study to be generalised to other organizations and it is recommended that a stratified random sampling design be utilised for future research. / Magister Commercii (Industrial Psychology) - MCom(IPS)

Corporate Social Responsibility is attracting more public attention in business world nowadays. It has evolved well in developed countries while there still remains some CSR issues in emerging economies such as China and Turkey. Thus, when some multi- national enterprises select suppliers in China and Turkey they come with CSR requirements and pressure. In this supplier-buyer context, less study has been carried out from suppliers’ perspective on how they implement the CSR pressure and whether it has positive or negative impact on their relationship with the buyer and impact on themselves. In addressing this problem in this particular supplier-buyer environment, the purpose of this study is to explore the perspectives and practices of suppliers regarding CSR in emerging economies like China and Turkey with strong export relationships to companies in developed countries. In order to achieve this purpose, this thesis presents a qualitative study supported by primary data gathered by interviews and secondary data gathered by examining company documents. One Chinese supplier and one Turkish supplier were chosen as two cases in this study. Both have supplier-buyer relationships with the same buyer which has a large role in the textile industry. Interviews were conducted with two suppliers respectively to gain research data. The result of the study shows that: (1) CSR is perceived differently by Turkish and Chinese supplier. The Chinese supplier emphasizes their CSR perspectives on only economic and philanthropic levels while the Turkish supplier includes also ethical and legal levels. (2) In supply chains, both suppliers comply with codes of conduct from the buyer and additionally conduct CSR activities voluntarily. Both suppliers focus on philanthropy and community contribution but the Turkish supplier work on environmental friendly products. (3) There is no direct positive impact linked with CSR compliance in terms of supplier-buyer relationship for both suppliers. In other words, requirements on CSR from the buyer do not contribute much to their supply chain relationships. (4) CSR practices bring competitive advantages for both suppliers. Those competitive advantages include innovation capability and positive corporate reputation.

Ce travail doctoral, mené dans le cadre d'une recherche-action pour l'Institut de prospective économique du monde méditerranéen, s'inscrit dans les études sur la régionalisation euro-méditerranéenne. L'une des caractéristiques de l'intégration des régions Nord-Sud est le rôle central que les firmes multinationales, en tant qu'entités spatiales, tiennent dans le processus. Les travaux sur l'intégration nord-américaine (Alena) et asiatique (zone Asean + 3) révèlent que l'intensification des échanges régionaux s'est accompagnée de la mise en place d'un système productif intégré entre les pays les plus développés et les moins développés de l'ensemble. Cette recomposition régionale des systèmes productifs, impulsée par les firmes du Nord qui tirent parti des avantages comparatifs et de la proximité des pays du Sud, est l'indice d'une intégration « en profondeur ». La thèse pose la question de savoir si l'on peut observer une intégration par le tourisme comparable, dans laquelle les firmes touristiques occuperaient une place primordiale. La prise en compte de la dimension productive du tourisme ouvre la voie à une telle comparaison à l'échelle euromaghrébine. Par le volume d'activité qu'elles engendrent et par le mode de production qu'elles privilégient au Maroc et en Tunisie, les firmes touristiques fixent les grandes structures spatiales du marché régional tout en contribuant à la diffusion au Sud de la réglementation européenne de l'économie touristique. Leur rôle dans l'intégration régionale présente cependant des limites, liées à l'évolution des mobilités et des pratiques touristiques, ainsi qu'aux problématiques de gouvernance que suscite leur action, notamment à l'heure des révolutions arabes. / This doctoral research was conducted within the framework of an action research for the Institute of Economic Forecasting of the Mediterranean World and is a contribution to Euro-Mediterranean regionalization studies. One of the particularities of North-South markets integration has to do with the role multinational companies play in the process as, spatial entity. Empirical studies on Asean Plus Three and Nafta processes demonstrate that the growth of regional trade has been aided by implementing integrated production systems that engage both Northern and Southern countries of the region. This retooling of regional production processes has been led by multinational firms seeking to benefit from comparative advantages and geographic proximity of less-developed neighboring countries. In so doing, they have fostered integration within the North-South production space. This thesis explores whether such a process can be emulated in the tourism sector, driven by leading multinational players, as has been the case in other conventional industrial sectors, at Euro-Maghreb scale. European tourism firms have played a dominant role in establishing the broad structures of the regional market while contributing to the diffusion of European economic norms to the South. Nevertheless, their ability to further develop integration faces obstacles such as shifting market demand determinants as seen in the ongoing evolution of tourist mobility and motivation, as well as issues related to business environment and regulatory framework particularly in this post-Arab Spring era.

Magister Commercii - MCom / The primary objective of this study was to gain an understanding of the impact of psychological empowerment and job satisfaction on organizational commitment amongst employees in a multi-national organization. For the purpose of this study a quantitative, non-probability convenience sampling design was used to assess the three variables. The sample consisted of (N = 120) permanent employees were employed in the following departments namely: Administration, Engineering, Production, Quality and Commercial. / South Africa

Background and Aim: Most organisations today operate in a globally complex environment that is dynamic, highly competitive and extremely unpredictable (Tarique & Schuler, 2010). Other than the external circumstances, these authors further maintain that organisations are facing various global challenges: talent exiting organisations, managing older mature workers versus managing younger workers and a scarcity in the required competencies for the specific requirements of the positions within the organisation. As mentioned by Bersin (2011) “We are entering a new era of unparalleled talent scarcity which will put a brake on economic growth around the world, and fundamentally change the way we approach workforce challenges.” The challenge arguably presented to many organisations is that they have to think globally and at the same time manage their human capital in a systematic manner in an attempt to gain and sustain future competitive advantage (Tarique & Schuler, 2010). The Talent Mindset of leaders plays an important role in the effective implementation of Talent Management practices. Talent management is a construct that evolves around the concept of leadership mindset (McArdle & Ramerman, 2008). Talent management involves the implementation of integrated human resource strategies to attract, develop, retain and productively utilize employees “with the required skills and abilities to meet current and future business needs” (Kontoghiorges & Frangou, 2009). It is a culture that contributes to and unleashes passion, commitment, and performance of people which in turn contributes to the organisation achieving its mission, vision, and business goals (McArdle & Ramerman, 2008). This means that the leaders of an organisation need to apply a talent mindset and the outcomes thereof on employees and the organisation as a whole. According to Schiuma, Mason and Kennery (2007) leaders have the task of unleashing organisational energy which in turn can have a significant impact on the well-being of employees (Derman, 2009). Managing talent and organisational energy thus means managing the sources of energy dynamics and creating a thriving work environment in which individuals will experience both a sense of vitality and a sense of learning at work (Schiuma et al., 2007; Spreitzer et al. 2005). Individuals who feel a sense of vitality and aliveness are more likely to be mentally and physically healthy (Keyes cited in Spreitzer et al. 2005). The overall purpose of this study was to determine the relationship between Talent Mindset, Organisational Energy and Work Wellness of employees in a multi-national company. This study aimed to describe, explore and understand the concepts Talent Mindset, Organisational Energy and Work Wellness and the interrelationships between them. Research Method: A quantitative approach was used to gather the data by means of three questionnaires namely the Talent Mindset Index (TMI), the EnergyScapes Profile (ESP) and the Shirom – Melamed Vigour Measure (SMVM). The questionnaires were distributed among a convenience sample of employees (N=485) in a South African multi-national company operating in the financial industry. The data were analysed by means of descriptive statistics, and factor analysis, which were followed by multiple regressions and Manovas/ Anovas to test each hypothesis. Results: The regression analysis conducted showed that talent mindset is a significant predictor of organisational energy and work wellness. Organisational energy is a significant predictor of work wellness and organisational energy mediates the relationship between talent mindset and work wellness. The results showed a statistically significant difference between age and the Talent Mindset dimensions but there was no statistically significant difference between gender, home language, race, years in the company, job level and basis of employment. The results further indicated that there is no statistically significant difference between organisational energy and the different biographical variables. It also indicated a statistically significant difference between gender and the SMVM dimensions, but not between marital status, home language, age, years in the company, geographical region, job level and basis of employment. Practical Relevance: This research highlighted the importance of a leader’s Talent Mindset and the impact thereof on individual outcomes such as organisational energy and individual well-being. This research clearly showed that Leaders who apply Talent Management practices sufficiently in organisations enhances employees’ perceptions of organisational energy which in turn have a positive impact on their wellness in the workplace. / Thesis (PhD)--University of Pretoria, 2012. / Human Resource Management / Unrestricted

The intense competition arising from globalisation requires MNCs to manage their HRs globally and strategically to become a source of competitive advantage. Hence, SIHRM acknowledges the need to balance global integration and local responsiveness, together with emphasising the importance of seeking strategic fit between HR policies and business strategy, which in turn leads to superior firm performance. Furthermore, this development also increased awareness and recognition of the role of senior managers and cultural traditions. Therefore, the primary purpose of this research was to explore the relationship between SIHRM effectiveness and firm performance as perceived by senior management coupled with the influence from MNCs' headquarters and Chinese cultural values. Consequently, the researcher selected a case study approach with a triangulation data collection method through questionnaires and semi-structured interviews undertaken in four selected subsidiaries of MNCs. The research findings strengthened the theoretical foundations of several HRM models, together with supporting Analoui's eight-parameter approach (1999) as a functional, coherent and interlinked framework regarding the effectiveness of senior managers. In particular, this research found that quality enhancement of products and service was the preferred and adopted key business strategy amongst the studied MNCs. Whilst they are also seeking to balance globalisation and localisation through reconciling control and adaptation rather than satisfying one at the expense of the other, such that the trend is for Western HR policies to be gradually accepted and internalised by the younger generation of the Chinese managers. Finally, this research made several recommendations to foreign MNCs operating in China.